Statements on Auditing Standards (United States)
In the United States, Statements on Auditing Standards provide guidance to external auditors on generally accepted auditing standards in regards to auditing a non-public company and issuing a report. They are promulgated by the Auditing Standards Board of the American Institute of Certified Public Accountants, which holds all copyright on the Standards. They are commonly abbreviated as "SAS" followed by their respective number and title.
With the permission of the AICPA, the full text of Standards 1–101 has been posted on the website of the Digital Accounting Collection at the J.D. Williams Library of the University of Mississippi. Links to these full-text records appear in the List of Statements of Auditing Standards below.
List of Statements of Auditing Standards
Codification of Statements on Auditing Standards
The American Institute of Certified Public Accountants began codifying the Statements on Auditing standards semiannually in 1976. The Codification of Statements on Auditing Standards is generally issued in January, and the U.S. Auditing Standards is issued as part of the AICPA Professional Standards in June of each year. The current are available at the AICPA's Web site. Below is a list of older codifications from the Professional Standards.| Date | Official title | Issued on |
| 1976 | AICPA Professional Standards: Auditing as of July 1, 1976 | July 1, 1976 |
| 1977 | AICPA Professional Standards: Auditing as of July 1, 1977 | July 1, 1977 |
| 1978 | AICPA Professional Standards: Auditing as of July 1, 1978 | July 1, 1978 |
| 1979 | AICPA Professional Standards: Auditing as of July 1, 1979 | July 1, 1979 |
| 1980 | AICPA Professional Standards: Auditing as of June 1, 1980 | June 1, 1980 |
| 1981 | AICPA Professional Standards: Auditing as of June 1, 1981 | June 1, 1981 |
| 1982 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1982 | June 1, 1982 |
| 1983 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1983 | June 1, 1983 |
| 1984 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1984 | June 1, 1984 |
| 1985 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1985 | June 1, 1985 |
| 1986 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1986 | June 1, 1986 |
| 1987 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1987 | June 1, 1987 |
| 1988 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1988 | June 1, 1988 |
| 1989 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1989 | June 1, 1989 |
| 1990 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1990 | June 1, 1990 |
| 1991 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1991 | June 1, 1991 |
| 1992 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1992 | June 1, 1992 |
| 1993 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1993 | June 1, 1993 |
| 1994 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1994 | June 1, 1994 |
| 1995 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1995 | June 1, 1995 |
| 1996 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1996 | June 1, 1996 |
| 1997 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1997 | June 1, 1997 |
| 1998 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1998 | June 1, 1998 |
| 1999 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 1999 | June 1, 1999 |
| 2000 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2000 | June 1, 2000 |
| 2001 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2001 | June 1, 2001 |
| 2002 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2002 | June 1, 2002 |
| 2003 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2003 | June 1, 2003 |
| 2004 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2004 | June 1, 2004 |
| 2005 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2005 | June 1, 2005 |
| 2006 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2006 | June 1, 2006 |
| 2007 | AICPA Professional Standards: U.S. Auditing Standards as of June 1, 2007 | June 1, 2007 |
Primary sources
- , American Institute of Certified Public Accountants
- , American Institute of Certified Public Accountants
Secondary sources
- Mark S. Beasley, Joseph V. Carcello, GAAS Guide 2007, CCH,
- Don M. Pallais, Cheryl Hartfield, Mary Lou Wurdack ; PPC's Guide to GAAS 2007, Practitioners Publishing Company,
- Michael J. Ramos, Wiley Practitioner's Guide to GAAS 2007: Covering all SASs, SSAEs, SSARSs, and Interpretations, Wiley Publishing,